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Latest Findings
Akbar Brothers (Private) Limited (2015) – Not presenting consolidated financial statements. (Reference SLFRS for SMEs Section 9, paragraph 9.2)
Sierra Construction (Private) Limited (2014) – Not reducing the carrying value of receivables from a related party, to its recoverable value. (Reference LKAS 39 paragraphs 58 and 63)
Kalpitiya Beach Resorts PLC (2017)-Not recognising an impairment of the investment in its associate (Reference LKAS 36, Impairment of Assets Paragraph 8)
Adamjee Lukmanjee & Sons (Private) Limited (2015) - Not presenting consolidated financial statements. (Reference SLFRS for SMEs Section 9, paragraph 9.2)
Development Lotteries Board (2014) – Not recognizing a liability in respect of taxes in default-(Reference Conceptual Framework, LKAS 32 paragraph 11(a) and LKAS 39 paragraph 43)
Direction issued by the Board to re Audit the financial statements of Agalawatte Plantations PLC for the year ended 31 December 2014.
Central Finance Company PLC (2017) - Not making adequate impairment allowance in relation to loans and receivables (Reference LKAS 39 paragraph 59 and 63).
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Sri Lanka Accounting and Auditing Standards Monitoring Board
3rd floor Bible House Building,
293 Galle Road, Colombo 3, Sri Lanka
94-1-2301210
94-1-2301211
